In exercise of the powers conferred by sub-section (5) of section 255 of the Income Tax Act, 1961, the Appellate Tribunal hereby makes the following rules further to amend the Income Tax (Appellate Tribunal) Rules, 1963, namely :-
Short title and Commencement
(1) These rules may be called the Income Tax (Appellate Tribunal) Amendment Rules, 2012.
(2) These rules shall come into force with effect from the date of their publication in the official Gazette.
Amendment in Rule 2
For the existing Rule 2(ii)(b), the following shall be substituted:-
“(b) in relation to an income-tax authority who is a party to any proceedings before the Tribunal –
(i) a person duly appointed by the Central Board of Direct Taxes as “authorised representative” to appear, plead and act on behalf of the income-tax department; and
(ii) a person duly authorised by the Chief Commissioner of Income-tax to appear, plead and act on behalf of the income-tax department.”
Amendment in Rule 4A
Powers and functions of the Registrar.
Amendment in Rule 9
What to accompany memorandum of appeal?
In Rule 9, the words “Income Tax Officer” may be substituted by the words “Assessing Officer.”
After existing Rule 9, the following shall be inserted as Rule 9 A :-
“9A (1) In the event of change in the address of the parties to the appeal as provided in column Nos. 10 & 11 of Form No. 36, the appellant should file a revised Form No. 36 duly filled up giving the new address of the party, duly verified in the same manner as required by Rule 47 of the Income Tax Rules, 1962.
(2) The revised Form No. 36 shall specify the appeal No. as originally assigned or, in the event of non-availability of such No., the date of filing of the appeal shall be mentioned in the covering letter.
(3) No cognizance of change of address of the parties shall be taken for any purpose, unless a revised form as per sub-rules (1) and (2) is filed.
(4) The address furnished in the revised Form No. 36 shall be deemed to be the address of the parties for the purpose of service of all notices/orders.”
Amendment in Rule 26
Continuation of proceedings after the death or insolvency of a party to the appeal.
For the existing Rule 26, the following rule shall be substituted:-
“Where an assessee whether he be an appellant or the respondent to an appeal dies or is adjudicated insolvent or in the case of a company being wound up, the appeal shall not abate and may, if the assessee was the appellant, be continued by, and if he was the respondent be continued against, the executor, administrator or other legal representative of the assessee or by or against the assignee, receiver or liquidator, as the case may be:
(i) The assessee files a revised Form No. 36 duly filled up giving revised name of the party duly verified in the same manner as required by Rule 47 of Income Tax Rules, 1962;
(ii) The revised Form No. 36 shall specify the appeal number as originally assigned or, in the event of non-availability of such number on the date of filing the appeal shall be mentioned in the covering letter to enable the Registrar to place fresh Form No. 36 in the original file.”
Amendment in Rule 34A
Procedure for dealing with applications under section 254(2).
For the existing Rule 34A(2), the following shall be substituted:-
“Every application made under sub-rule (1) shall be in triplicate and the procedure for filing of appeals in these rules will apply mutatis mutandis to such applications.
The Applicant shall also state whether any Miscellaneous Application under section 254(2) was filed earlier before the Tribunal against the same order and if so, the fate of such application. Copies of the orders passed by the Tribunal on such applications shall also be filed before the Tribunal in triplicate along with the Miscellaneous Application.”
The existing proviso to Rule 34A(3) is deleted.
Deletion of proviso to Rule 35A
Procedure for filing and disposal of stay petition. The existing Rule 35A(3) is deleted.
Wherever the words “Income Tax Officer” exist in the ITAT Rules, the same shall be substituted by the words “Assessing Officer.”
Likewise, wherever the words “Appellate Assistant Commissioner” exist in the ITAT Rules, the same be substituted by the words “CIT(Appeals)”.
Reference: Section 255 of the income Tax Act, 1961
Procedure of Appellate Tribunal
(1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one judicial member and one accountant member.
(3) The President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the Assessing Officer in the case does not exceed five hundred thousand rupees, and the President may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial member and one an accountant member.
(4) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points by one or more of the other members of the Appellate Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Appellate Tribunal who have heard the case, including those who first heard it.
(5) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
(6) The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the income-tax authorities referred to in section 131, and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXXV of the Code of Criminal Procedure, 1898 (5 of 1898).